2025 (5) TMI 1620

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....R (JUDICIAL) And HON'BLE SHRI P.V. SUBBA RAO, MEMBER (TECHNICAL) Ms. Shagun Arora and Shri Kunal Agarwal, Advocates for the appellant Shri S.K. Meena, Authorized Representative for the Department ORDER P. V. SUBBA RAO M/s. Associated Soapstone Distributing Company Pvt. Ltd. appellant filed this appeal to assail the order-in-appeal dated 18.9.2018 impugned order passed by the Commiss....

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....stone and ash transported. A copy of the agreement between the appellant and RK Carriers is at pages 105-110 of the appeal book. As per this agreement, RK Carriers had to submit monthly running bills to the appellant for the work done during the month within 7 days from the end of the month and the appellant would release the payment after making necessary deductions. 3. A show cause notice dat....

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....e Revenue and perused the records. 6. The main submission of the learned counsel is that the relevant period is after 1.7.2012 when the services rendered by a goods transport agency GTA were exigible to service tax under reverse charge as per section 68(2) of the Act read with Rule 2(1) (d) (B) (v) of the Service Tax Rules and Notification No. 30/2012-ST. However, to qualify as a goods transpor....

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....y under section 76 of the Act. 8. Learned authorized representative for the Revenue vehemently supported the impugned order. 9. We have considered the submissions advanced by both sides and perused the records. The well-settled legal position is that to qualify as a GTA, one must issue a consignment note, by whatever name, called. The SCN alleged that the appellant had received GTA services ....